Acompta Team: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Acompta Team
Largest movements
- Receivables within one year +€24,903
up €24,903 (+120%), from €20,791 to €45,694
of which Other amounts receivable: +€27,328
- Tangible fixed assets +€9,915
up €9,915 (+204%), from €4,864 to €14,779
of which Land and buildings: +€7,561
- Cash -€1,172
down €1,172 (-3.2%), from €36,170 to €34,998
mainly Receivables within one year (-€24,903) and Investment in fixed assets (net) (-€12,241)
- Profit (loss) carried forward +€27,327
up €27,327 (+112%), from €24,398 to €51,725
- Debts after one year +€4,437
up €4,437 (+596%), from €744 to €5,181
- Current portion of long-term debt +€3,472
up €3,472 (+69.4%), from €5,006 to €8,477
- Tax, wage and social debts -€3,458
down €3,458 (-16.5%), from €20,981 to €17,523
of which Remuneration and social security: -€6,267
- Trade debts +€2,515
up €2,515 (+25.9%), from €9,728 to €12,243
- Gross operating margin +€14,497
up €14,497 (+18.6%), from €78,081 to €92,578
- Staff costs -€7,546
down €7,546 (-15.2%), from €49,708 to €42,162
- Taxes +€7,001
up €7,001 (+110%), from €6,342 to €13,343
- Other operating charges +€5,127
up €5,127 (+499%), from €1,027 to €6,154
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,105 | €102,650 | +€33,545 | +48.5% |
| Fixed assets | 21/28 | €8,904 | €18,049 | +€9,145 | +103% |
| Intangible fixed assets | 21 | €2,640 | €1,870 | -€771 | -29.2% |
| Tangible fixed assets | 22/27 | €4,864 | €14,779 | +€9,915 | +204% |
| Land and buildings | 22 | - | €7,561 | +€7,561 | |
| Plant, machinery and equipment | 23 | €3,139 | €1,812 | -€1,327 | -42.3% |
| Furniture and vehicles | 24 | €1,725 | €5,405 | +€3,680 | +213% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €60,201 | €84,601 | +€24,401 | +40.5% |
| Amounts receivable within one year | 40/41 | €20,791 | €45,694 | +€24,903 | +120% |
| Trade receivables | 40 | €20,623 | €18,198 | -€2,425 | -11.8% |
| Other amounts receivable | 41 | €168 | €27,496 | +€27,328 | +16,238% |
| Cash at bank and in hand | 54/58 | €36,170 | €34,998 | -€1,172 | -3.2% |
| Deferred charges and accrued income | 490/1 | €3,240 | €3,909 | +€669 | +20.7% |
| Total equity and liabilities | 10/49 | €69,105 | €102,650 | +€33,545 | +48.5% |
| Equity | 10/15 | €25,398 | €52,725 | +€27,327 | +108% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,398 | €51,725 | +€27,327 | +112% |
| Amounts payable | 17/49 | €43,707 | €49,925 | +€6,218 | +14.2% |
| Amounts payable after more than one year | 17 | €744 | €5,181 | +€4,437 | +596% |
| Financial debts | 170/4 | €744 | €5,181 | +€4,437 | +596% |
| Amounts payable within one year | 42/48 | €42,963 | €44,744 | +€1,781 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €5,006 | €8,477 | +€3,472 | +69.4% |
| Trade debts | 44 | €9,728 | €12,243 | +€2,515 | +25.9% |
| Suppliers | 440/4 | €9,728 | €12,243 | +€2,515 | +25.9% |
| Taxes, remuneration and social security | 45 | €20,981 | €17,523 | -€3,458 | -16.5% |
| Taxes | 450/3 | €9,431 | €12,240 | +€2,809 | +29.8% |
| Remuneration and social security | 454/9 | €11,550 | €5,283 | -€6,267 | -54.3% |
| Other amounts payable | 47/48 | €7,249 | €6,500 | -€749 | -10.3% |
| Remuneration, social security and pensions | 62 | €49,708 | €42,162 | -€7,546 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,680 | €3,096 | +€416 | +15.5% |
| Other operating charges | 640/8 | €1,027 | €6,154 | +€5,127 | +499% |
| Gross operating margin | 9900 | €78,081 | €92,578 | +€14,497 | +18.6% |
| Operating profit (loss) | 9901 | €24,666 | €41,166 | +€16,499 | +66.9% |
| Financial income | 75/76B | €36 | €647 | +€611 | +1,721% |
| Recurring financial income | 75 | €36 | €647 | +€611 | +1,721% |
| Financial charges | 65/66B | €540 | €1,142 | +€602 | +112% |
| Recurring financial charges | 65 | €540 | €1,142 | +€602 | +112% |
| Profit (loss) for the period before taxes | 9903 | €24,162 | €40,670 | +€16,508 | +68.3% |
| Income taxes | 67/77 | €6,342 | €13,343 | +€7,001 | +110% |
| Profit (loss) for the period | 9904 | €17,820 | €27,327 | +€9,507 | +53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,820 | €27,327 | +€9,507 | +53.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.